Claims

665AClaims in relation to interest and gift aid income

1

This section applies to—

a

claims for repayment of income tax treated as having been paid by virtue of section 661D (tax treatment of gifts qualifying for gift aid relief),

b

claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest and gift aid income), and

c

claims for repayment of income tax deducted at source from interest income (within the meaning of that section) which is exempt from tax by virtue of that section.

2

A claim to which this section applies may be made—

a

to an officer of Revenue and Customs, or

b

by being included in the claimant's company tax return.

3

In this section—

• “free-standing claim” means a claim made as mentioned in subsection (2)(a), and

• “tax return claim” means a claim made as mentioned in subsection (2)(b).

4

The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—

a

limiting the number of free-standing claims that may be made by a person in a tax year, or

b

requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.

5

The regulations may make different provision for different cases or purposes.